The correct option is
D A - 2, B - 3, C - 4, D - 1
Bulliform cells are the special colorless cells present in the isobilateral leaf.
Subsidiary cells are the modifications of some surrounding cells of stomata.
Epithem are cells which helps in guttation it is associated with hydathodes.
Complementary cells are present surrounding the lenticles (present on stem).
Hence option C is correct.